Global Tax Alert (News from Transfer Pricing) | 17 September 2013

Costa Rica approves Executive Decree on transfer pricing regulations

  • Share

On 13 September 2013, Costa Rica approved Executive Decree No. 37898-H that adopts transfer pricing regulations applicable to individuals or business entities that conduct related party transactions through publication in the Official Gazette.1

The Decree is in effect upon publication in the Official Gazette. Further regulations are expected with respect to the Decree.

Endnote

1. See EY Global Tax Alert, Costa Rica introduces transfer pricing regulations, dated 30 July 2013.

For additional information with respect to this Alert, please contact the following:

Mancera, S.C., Mexico City
  • Jorge Castellón
    +52 55 5283 8671
    jorge.castellon@mx.ey.com
Ernst & Young, S.A., San José
  • Rafael Sayagués
    +506 2208 9880
    rafael.sayagues@cr.ey.com
Ernst & Young Limited Corp., Panama City
  • Luis E. Ocando
    +507 208 0144
    luis.ocando@pa.ey.com
  • María José Luna
    +507 208 0147
    maria.luna@pa.ey.com

EYG no. CM3804